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are $225,500. Fanning Corporation produces products that it sells for $16 each. Variable costs per unit are $5, and annual fixed costs Fanning desires to earn a profit of $38,500. Required a. Use the equation method to determine the break-even point in units and dollars. b. Determine the sales volume in units and dollars required to earn the desired profit. a. Break-even point in units Break-even point in dollars b. Sales volume in units Sales in dollars